{"data":{"id":"us-ca/rtc-531.8","jurisdiction":"us-ca","citation":"RTC § 531.8","heading":"","body":"No escape assessment shall be enrolled under this article before 10 days after the assessor has mailed or otherwise delivered to the affected taxpayer a “Notice of Proposed Escape Assessment” with respect to one or more specified tax years. The notice shall prominently display on its face the following heading:\n“NOTICE OF PROPOSED ESCAPE ASSESSMENT”\nThe notice shall contain all of the following:\n(a) The amount of the proposed escape assessments for each tax year at issue.\n(b) The telephone number of the assessor’s office to allow a taxpayer to contact that office with respect to the proposed escape assessment or assessments.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 2. ASSESSMENT [201. - 1367.]","CHAPTER 3. Assessment Generally [401. - 681.]","ARTICLE 4. Property Escaping Assessment [531. - 538.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"e18dde4b5e690382bfde99a3775889f04335dab155fd6cb84336182c50327f70","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-531.7","next":"us-ca/rtc-531.9"},"notice":"GroundRules: Original legal text. Not legal advice."}